(1) (a) As used in this Subsection (1), "completed" means that: (i) the financial statement accurately and completely details the information required by this part except for inadvertent omissions or insignificant errors or inaccuracies; and (ii) the political action committee corrects the omissions, errors, or inaccuracies described in Subsection (1)(a) in an amended report or the next scheduled report. (b) Each political action committee that fails to file a completed financial statement before the deadline is subject to a fine imposed in accordance with Section 20A-11-1005. (c) Each political action committee that fails to file a completed financial statement described in Subsections 20A-11-602(1)(a)(iv) through (vi) is guilty of a class B misdemeanor. (d) The lieutenant governor shall report all violations of Subsection (1)(c) to the attorney general. (2) Within 60 calendar days after a deadline for the filing of the January 10 statement required by this part, the lieutenant governor shall review each filed statement to ensure that: (a) each political action committee that is required to file a statement has filed one; and (b) each statement contains the information required by this part. (3) If it appears that any political action committee has failed to file the January 10 statement, if it appears that a filed statement does not conform to the law, or if the lieutenant governor has received a written complaint alleging a violation of the law or the falsity of any statement, the lieutenant governor shall, no later than the first business day that is at least five calendar days after the day on which the lieutenant governor discovers the violation or receives the written complaint, notify the political action committee of the violation or written complaint and direct the political action committee to file a statement correcting the problem. (4) (a) It is unlawful for any political action committee to fail to file or amend a statement within seven calendar days after the day on which the political action committee receives notice from the lieutenant governor under this section. (b) Each political action committee that violates Subsection (4)(a) is guilty of a class B misdemeanor. (c) The lieutenant governor shall report all violations of Subsection (4)(a) to the attorney general. (d) In addition to the criminal penalty described in Subsection (4)(b), the lieutenant governor shall impose a civil fine of $1,000 against a political action committee that violates Subsection (4) (a). (5) (a) It is unlawful for a person to fail to file a complete and accurate statement of organization, or a complete and accurate subsequent statement of organization, within seven calendar days after the day on which the person receives the notice described in Subsection 20A-11-601(4) (b)(ii). (b) A violation of Subsection (5)(a) is a class B misdemeanor. (c) The lieutenant governor shall report all violations of Subsection (5)(a) to the attorney general.
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